Permanent diminution in investments

Read the attached article

@ Shilps:Thax for the reply but will u plz elaborate the circumstances in which one sholud be sure tht it is a indication of permanent diminution in the value..what r the indicators?

Dear Maulik,

In attached file you will find related explanation under point A.

There is not a single indicator as such. Management need to consider several factors together to reach at the conclusion abt permanent diminution in invst.

@ Shilpa:Thax for the early reply, but i just want to know that are there any industry specific guidelines,as practically there must be many cosiderations which should be taken in to account..